The principal regulations are amended by revoking regulation 42, and substituting the following regulation:

“42Offences

Every person commits an offence who—

“(a)contravenes or fails to comply with the requirements of any of regulations 14, 15, 20(2), 31, 32(3)(a), 34, or 35:

“(b)contravenes or fails to comply with the requirements of any of regulations 5(3), (4A), or (5), 7(2A), (4) or (6), 8(2) or (3A), 9(2), (3A), (4), or (5), 10(2), (3A), or (4), 16(2A) or (3), 18, 19, or 20(1A):

“(c)contravenes or fails to comply with the requirements of any of regulations 5(4B), 6, 7(2B), 8(3B), 9(3B), 10(3B), 11, 12, 13, 16(2B), 20(1B), 21 to 26, or 40:

“(d)fails to provide returns in the manner specified by these regulations:

“(e)makes any false or misleading statement or entry of information in any returns required by these regulations.”